Safeguarding Independence in a Complex Investment Landscape: IESBA Launches Public Consultation on Auditor Independence for Collective Investment Vehicles and Pension Funds
The International Ethics Standards Board for Accountants (IESBA) has launched a significant public consultation on auditor independence as it pertains to audits of Collective Investment Vehicles (CIVs) and Pension Funds—collectively referred to as “Investment Schemes.” This initiative represents a proactive step to ensure that the International Code of Ethics for Professional AccountantsTM (including International Independence...